ECSH48587 - Cancellation and suspension of registration: operational guidance: preventing auto-expiry: dunning locks
Authorisations caseworkers can place dunning locks on a business바카라 사이트™ registration details held on enterprise tax management platform (ETMP) to prevent its registration from automatically expiring and to prevent secure communications relating to expiration being sent to the business.
A business바카라 사이트™ registration will automatically cancel on the one-year anniversary unless the business pays its annual fee and submits its annual declaration form through its government gateway account. There are some occasions where a business바카라 사이트™ registration has not been approved by the time its annual declaration needs to be submitted. In these situations, the business바카라 사이트™ registration will auto-cancel unless a dunning lock is applied to prevent this.Ìý Ìý
Dunning locks must only be applied with permission of your senior officer (SO) manager and must always have an end date or else the business will be unable to receive any secure communications in the future.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
When a dunning lock is applied to a business바카라 사이트™ registration to prevent auto-cancellation, the business will not receive any secure communications, whether sent manually or automatically. This will include information sent from the promote team under HMRC's obligation as a supervisor to update supervised businesses, therefore it is important that dunning locks are regularly reviewed and removed as soon as possible.
Requesting that a dunning lock is applied
Authorisations case workers should contact their SO manager to request permission to apply a dunning lock.
If you require a dunning lock to be applied to a business바카라 사이트™ registration but do not work in authorisations, you can email economic crime 바카라 사이트“ supervision (EC-S) Ìýauthorisations to request that one is applied.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
For further details of the dunning lock process, see the help card in EC-S knowledge library.